Ace Wire & Cable Co. v. Aetna Casualty & Surety Co.

Mangano, J. (dissenting).

I would affirm the order appealed from. It has been consistently held that an insured may not prevail on an insurance claim for loss caused by *137employee dishonesty when the claim is based solely on an inventory computation (Teviro Casuals v American Home Assur. Co., 81 AD2d 814, affd 54 NY2d 915). In my view, the proof adduced by the plaintiffs in the case, at bar was a “unit reconciliation of stock” (see Teviro Casuals v American Home Assur. Co., 81 AD2d 814, 815, supra), which has been clearly held to be nothing more than an inventory computation (supra). In the…